REGISTERED NUMBER: 07911589 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DR G UBHAYAKAR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

G Ubhayakar

J E Ubhayakar

REGISTERED OFFICE:

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

REGISTERED NUMBER:

07911589 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

1,869

27,791

CURRENT ASSETS

Debtors

5

117,539

95,786

Cash at bank

11,670

12,233

129,209

108,019

CREDITORS

Amounts falling due within one year

6

24,090

37,920

NET CURRENT ASSETS

105,119

70,099

TOTAL ASSETS LESS CURRENT LIABILITIES

106,988

97,890

CREDITORS

Amounts falling due after more than one year

7

(3,860

)

(8,387

)

PROVISIONS FOR LIABILITIES

(467

)

(6,948

)

NET ASSETS

102,661

82,555

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

102,561

82,455

SHAREHOLDERS' FUNDS

102,661

82,555

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

G Ubhayakar - Director

1.	STATUTORY INFORMATION

Dr G Ubhayakar Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, will be measured, initially and subsequently, at the undiscounted amount, unless the transaction is beyond normal business terms or financed at a rate of interest that is not a market rate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

59,360

Additions

344

Disposals

(47,990

)

At 31 December 2024

11,714

DEPRECIATION

At 1 January 2024

31,569

Charge for year

1,695

Eliminated on disposal

(23,419

)

At 31 December 2024

9,845

NET BOOK VALUE

At 31 December 2024

1,869

At 31 December 2023

27,791

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

4,570

5,980

Other debtors

112,969

89,806

117,539

95,786

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

4,527

4,416

Trade creditors

90

4,355

Taxation and social security

16,849

26,630

Other creditors

2,624

2,519

24,090

37,920

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

3,860

8,387

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

G Ubhayakar and J E Ubhayakar

Balance outstanding at start of year

72,331

86,085

Amounts advanced

55,333

25,199

Amounts repaid

(36,308

)

(38,953

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

91,356

72,331

Interest was charged at a rate of 2% per annum on the overdrawn directors loan account.

Interest charged is included within Other interest received.

9.	RELATED PARTY DISCLOSURES

Dr G N Ubhayakar

Director and majority shareholder of the entity.

The company paid rent to the directors of £6,000 (2023: £6,000) for the use of a room within their private residence as an office. This was deemed to be at the current market value.

All the dividends stated in the accounts were paid to the directors of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dr G Ubhayakar Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Dr G Ubhayakar Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dr G Ubhayakar Limited and state those matters that we have agreed to state to the Board of Directors of Dr G Ubhayakar Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dr G Ubhayakar Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dr G Ubhayakar Limited. You consider that Dr G Ubhayakar Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dr G Ubhayakar Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

15 December 2025